ACCA2011年6月份考試大綱(P4)(4)

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來源: www.accaglobal.com 編輯： 2011/01/14 08:59:08　字體：大小

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　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　AIM

　　To apply relevant knowledge,skills and exercise professional judgement as expected of a senior financial executive or advisor,in taking or recommending decisions relating to the financial management of an organisation.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Explain and evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders

　　B Evaluate the impact of macro economics and recognise the role of international financial institutions in the financial management of multinationals

　　C Evaluate potential investment decisions and assessing their financial and strategic consequences,both domestically and internationally

　　D Assess and plan acquisitions and mergers as an alternative growth strategy

　　E Evaluate and advise on alternative corporate re-organisation strategies

　　F Apply and evaluate alternative advanced treasury and risk management techniques

　　G Identify and assess the potential impact of emerging issues in finance and financial management.